Understanding the difference between IRS W-2AS and IRS W-2GU

Last updated on Dec 8, 2025

What is IRS W-2AS?

The IRS W-2AS is a tax form specifically designed for use by employers in American Samoa. It is used to report wages paid to employees and the corresponding taxes withheld. This form serves a similar purpose to the standard W-2 but includes specific details relevant to the unique taxation structure of American Samoa.

The W-2AS is critical for accurately reporting income and taxes for residents working within this jurisdiction. It ensures compliance with both federal and local tax regulations.

1.

You may need IRS W-2AS if:
2.

You are an employer in American Samoa.
3.

You need to report wages and withholding for employees based in American Samoa.
4.

You have employees who earn income that is exempt from federal income tax but not from local taxation.

Who needs to complete a IRS W-2AS?

The W-2AS is primarily for employers operating in American Samoa.

1.

Typically required for:
2.

Businesses employing residents of American Samoa.
3.

Employers who pay wages subject to local income tax.
4.

Employers needing to report tax information for employees living and working in American Samoa.
5.

Entities required to disclose tax withheld on American Samoa wages to the IRS.

When is IRS W-2AS due?

The IRS W-2AS must be filed by January 31st of the year following the tax year being reported. Employers must also provide copies to employees by the same date to ensure they can complete their personal tax returns accurately and on time.

Fill out IRS W-2AS online

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What is IRS W-2GU?

The IRS W-2GU form is used by employers in Guam to report wages paid to their employees. Similar to W-2AS, it accounts for the specific tax regulations that apply in Guam. This form serves as a pivotal resource for ensuring that tax information is conveyed correctly to both the IRS and the local government.

Employers in Guam must comply with specific tax reporting processes that differ from those applicable to mainland U.S. taxpayers.

1.

You may need IRS W-2GU if:
2.

You are an employer in Guam.
3.

You need to report wages and withholdings for employees working in Guam.
4.

You deal with employees who face different tax requirements than their mainland counterparts.

Who needs to complete a IRS W-2GU?

The W-2GU form is for employers operating within Guam.

1.

Typically required for:
2.

Businesses employing residents of Guam.
3.

Employers who must report wages subject to local taxation.
4.

Employers responsible for ensuring that employees receive accurate tax information for their filings.
5.

Entities who need to disclose any local tax withheld from employees' wages properly.

When is IRS W-2GU due?

The IRS W-2GU must also be filed by January 31st following the tax year being reported. Similar to the W-2AS, employers must distribute copies to their employees by this deadline.

Fill out IRS W-2GU online

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Key differences between IRS W-2AS and IRS W-2GU

While both forms serve similar purposes, they are tailored to specific territories and tax regulations.

1.

Main differences include:
2.

W-2AS is for employers in American Samoa, while W-2GU is for those in Guam.
3.

The tax regulations and withholding requirements differ between American Samoa and Guam.
4.

The forms report to different federal and local agencies, guided by distinct legislative frameworks.
5.

They are designed to cater specifically to the unique income tax laws of their respective jurisdictions.

Understanding potential penalties

Filing tax forms incorrectly or late can lead to penalties, which can be costly and create serious compliance issues. Both individuals and businesses must understand the consequences of failing to adhere to the filing requirements for IRS W-2AS and W-2GU.

Failure to file IRS W-2AS correctly or on time can lead to various penalties. These may include fines for late filing, inaccurate reporting of employee wages, and potential audits. The penalties depend on the duration of the delay and the specific nature of the errors, which could add up quickly.

Similar to the W-2AS, failing to file the W-2GU accurately and on time can result in significant penalties for employers. This could include fines from the IRS and local tax agencies, as well as the implications of any erroneous or incomplete data being reported. Maintaining accurate records and timely submissions is crucial to avoiding such penalties.

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Author:

by Iryna Marchuk

Lead Writer/Blogs Manager at airSlate

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